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COVID-19 Relief: Payroll Tax WA


The WA government is providing payroll tax relief and a one-off grant to eligible businesses that have been impacted by COVID-19.

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What do you get?

Payroll tax support measures and a one-off grant of $17,500.

Who is this for?

Western Australian small and medium businesses.

Overview

The Western Australian government has introduced the following payroll tax relief measures to support businesses impacted by the coronavirus:

Threshold increase

The threshold will be increased to $1 million on 1 July 2020.

Payroll tax waiver

Payroll tax will be waived from March to June 2020 for employers, or groups of employers, whose Australian taxable wages are less than $7.5 million at 30 June 2020.

Grant Payment

A one-off grant of $17,500 will be available for employers, or groups of employers, whose annual Australian taxable wages are more than $1 million and up to $4 million.

This will be automatically paid by cheque from July.

If you were not previously registered for payroll tax, your 2019-20 Australian taxable wages will be used to determine your eligibility for the grant. Your grant will automatically be paid by cheque at the completion of the annual reconciliation process.

For a group of employers, a single grant will be payable to the designated group employer.

JobKeeper Payments

Wages paid by employers that are subsidised by the Australian government's JobKeeper Payment will be exempt from payroll tax.

You can find out more about eligibility and how to apply at COVID-19 Relief: Payroll Tax Employer Guide.

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